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Análisis del impuesto sobre determinados servicios digitales

Authors: Molina Rubio, Paula;

Análisis del impuesto sobre determinados servicios digitales

Abstract

Podemos entender la industria digital como aquella actividad económica basada en el uso de internet y de las redes digitales, cuyo origen radica en el desarrollo de las nuevas TIC (Tecnologías de la Información y Comunicación) y que constituye un sector clave a nivel mundial, convirtiéndose en el motor de las economías más avanzadas y dando lugar a nuevos modelos de negocio innovadores que se basan en el uso y desarrollo de los elementos digitales. En España, esta importancia ya fue reconocida por el Consejo de Ministros en 2013 al aprobar la conocida Agenda Digital Española cuyo objetivo principal es el de “impulsar la producción y distribución a través de internet de contenidos digitales”. Podríamos decir que la Agenda Digital es el sustento que necesita España para cumplir con el gran reto del desarrollo de un Mercado Único Digital, proyecto que fue impulsada por la Comisión Europea en el año 2015, cuyo propósito es el de lograr un mercado único de bienes y servicios, pero en el ámbito digital, mediante la eliminación de barreras reglamentarias.

Keywords

Sistema tributario, CDU::3 - Ciencias sociales::33 - Economía, Industria digital, :3 - Ciencias sociales::33 - Economía [CDU]

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green